Barbara is an employee of baltimore company. baltimore company pays employees the friday after the wages are earned. overtime in excess of 40 hours must be paid at 150% of the normal hourly rate. social security taxes are 6.2% and medicare taxes are 1.45%. the federal unemployment tax rate is 1.2% and the state unemployment tax rate is 3.0%. barbara's wages, including the current pay period, will not exceed the limits for social security, medicare and unemployment taxes. barbara earns $20 per hour and worked 47 hours for the week ended january 13 , 2019. baltimore will withhold $220 federal income taxes. use this information to determine the total payroll tax expense for baltimore company as related to barbara's earnings. (round to the closest cent)